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2019 (11) TMI 602 - HC - Income TaxNotice u/s 179(1) - there were no steps taken for recovery of the dues from the Company - HELD THAT:- The petitioner did not ask for the details of the steps taken to recover the dues from the Company. The only defence was that the petitioner was not the director of the Company at the relevant time and it was also not the defence raised that the non recovery can not be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the Company. All these points were vaguely raised in the appeal before Commissioner, which the Commissioner has turned down. - Writ petition dismissed.
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